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NY I80242

May 7, 2002

CLA-2-62:RR:NC:WA:357 I80242


TARIFF NO.: 6202.12.2050

Ms. Bernadette Purcell
QVC, Inc.
Studio Park
1200 Wilson Drive
West Chester, PA 19380-4262

RE: The tariff classification of a woman’s overcoat from Hong Kong or China

Dear Ms. Purcell:

In your letter dated April 5, 2002, you requested a classification ruling.

The sample submitted, QVC item number A58056, is a woman’s duster-style full-length reversible coat. One shell of the coat is constructed of a knit 100% polyester micro fleece fabric that weighs 7.36 ounces per square yard. The other shell is constructed of a woven 100% cotton denim fabric which weighs 10 ounces per square yard.

The coat has an integral hood, a left-over-right four-button closure on the knit fabric side of the garment and a right-over-left four-button closure on the woven fabric side. The coat features long sleeves trimmed with a capping fabric at the wrist area, two front patch pockets below the waist, both on the knit fabric side of the garment and the woven fabric side and a capping fabric trim on the pockets and surrounding the entire outer edge of the coat.

The sample is being returned to you as you have requested.

In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the knit polyester fabric nor the woven cotton denim fabric provides the essential character. Therefore, classification will be as woven cotton denim based on the above.

The applicable subheading for the coat will be 6202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for overcoats, carcoats, capes, cloaks and similar coats: of cotton: other: other: women’s. The duty rate will be 9 percent ad valorem.

The coat falls within textile category designation 335. Based upon international textile trade agreements products of Hong Kong or China are presently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This garment may be subject to an ITC Exclusion Order dealing with denim garments produced by certain acid wash methods. For further information on admissibility you should contact your local Customs office. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of the exclusion order.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 646-733-3047.


Robert B. Swierupski

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